for Employers

The taxable wage base for 2011 will be $9,000. This means you pay unemployment insurance combined tax on the first $9,000 of wages paid to each employee each year. The $9,000 taxable wage base is set in statute and so will remain at $9,000 every year for the foreseeable future.

The 2011 unemployment insurance combined tax rate for employers who are not eligible for an assigned experience rate is 2.50% for employers not in construction and 8.66% for construction employers. For more information, click here.

Each employer who is eligible for an experience rating in 2011 will be assigned to one of the twenty rate categories in the following table. These rates change on an annual basis. Employers will be mailed an experience rate notice on December 6, 2010. Employers can also find this information by logging into their account on UIConnect.

The State Unemployment Insurance Tax (SUIT) share of combined tax due for 2011 is 3%. Combined tax payments will be split so that 97% of combined tax due is contributions and 3% of combined tax due is SUIT. The SUIT share of combined tax due can vary from year to year but does not affect the total paid by employers. As always, employers pay at the combined tax rate assigned and Nebraska Department of Labor Unemployment Tax staff will handle the splitting of funds.